Standard
Factur-X
Definition
Factur-X is the Franco-German standard for hybrid electronic invoices, jointly developed by the French association FNFE-MPE and the German FeRD. Technically, Factur-X is identical to ZUGFeRD from version 2.0 onwards and uses UN/CEFACT CII as its XML syntax. The format is recognised across the European Union as a de facto standard for hybrid B2B invoices.
Background & context
Factur-X is the Franco-German brand for the hybrid invoice standard known in Germany as ZUGFeRD. Both were jointly developed by the German FeRD and the French FNFE-MPE and are technically fully identical from version 2.0: a PDF/A-3 file with an embedded, EN 16931-compliant CII XML. In France, Factur-X plays a central role in the rollout of mandatory electronic invoicing (réforme de la facturation électronique), handled via certified platforms (PDP — Plateformes de Dématérialisation Partenaires). Like ZUGFeRD, Factur-X has the profiles MINIMUM, BASIC WL, BASIC, EN 16931 and EXTENDED. The advantage of the hybrid approach: recipients without fully automated processing can read the PDF, while a modern ERP books the structured data directly. Factur-X is therefore particularly suited to cross-border German-French trade and to mixed recipient landscapes.
In practice — a worked example
A German supplier invoices a French group. It produces a Factur-X invoice in the EN 16931 profile: a PDF/A-3 with the `factur-x.xml` embedded, containing all mandatory fields (seller, buyer, tax breakdown, totals). The French recipient processes the file through its PDP, which automatically reads out the structured data and reports it to the tax administration. The same document would also be usable — with a German Leitweg-ID — towards German bodies, because the EN 16931 profile is interoperable across countries.
Common mistakes
- •Do not treat Factur-X and ZUGFeRD as separate standards — they are identical; duplicate implementations are unnecessary.
- •For the French market, the reform introduces additional reporting obligations (e-reporting) via PDPs that go beyond the pure invoice content.
- •Low profiles (MINIMUM/BASIC WL) are likewise not EN 16931-compliant in Factur-X and not legally valid as a full e-invoice.
Frequently asked questions
Is Factur-X valid in Germany?
Yes. Since Factur-X is technically identical to ZUGFeRD, a Factur-X invoice in the EN 16931 profile counts in Germany as a valid structured e-invoice under EN 16931.
Which syntax does Factur-X use?
Factur-X uses UN/CEFACT CII as its XML syntax, embedded in a PDF/A-3 file. It does not use UBL.
Do I need a PDP for France?
As part of the French e-invoicing reform, exchange is handled via certified platforms (PDP) or the public portal. For purely domestic transmissions in Germany, no PDP is required.